Gavin Cassar

INSEAD

Professor of Accounting and Control

Boulevard de Constance

Fontainebleau , 77305

France

http://https://www.insead.edu/faculty-research/faculty/gavin-cassar

SCHOLARLY PAPERS

25

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TOTAL CITATIONS
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Top 10,506

in Total Papers Citations

140

Scholarly Papers (25)

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1.

Do Risk Management Practices Work? Evidence from Hedge Funds

Chicago Booth Research Paper No. 13-13, 26th Australasian Finance and Banking Conference 2013, Fama-Miller Working Paper
Number of pages: 51 Posted: 09 Dec 2010 Last Revised: 16 Dec 2016
Gavin Cassar and Joseph Gerakos
INSEAD and Tuck School of Business at Dartmouth College
Downloads 2,140 (15,882)
Citation 2

Abstract:

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hedge funds, risk management, expectations, performance

2.

Budgets, Internal Reports and Manager Forecast Accuracy

Downloads 1,243 (36,327)
Citation 8

Budgets, Internal Reports and Manager Forecast Accuracy

Number of pages: 45 Posted: 25 Oct 2006
Gavin Cassar and Brian Gibson
INSEAD and University of New England (Australia) - New England Business School
Downloads 1,243 (35,730)
Citation 8

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absolute forecast error, budgeting, forecasting, internal reporting

Budgets, Internal Reports and Manager Forecast Accuracy

Contemporary Accounting Research, Vol. 25, No. 3, 2008
Posted: 08 May 2008
Gavin Cassar and Brian Gibson
INSEAD and University of New England (Australia) - New England Business School

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absolute forecast error; budgeting; forecasting; internal reporting

3.

Financial Statement and Projection Preparation in Start-Up Ventures

Downloads 1,114 (42,740)
Citation 12

Financial Statement and Projection Preparation in Start-Up Ventures

Number of pages: 45 Posted: 30 Jun 2008
Gavin Cassar
INSEAD
Downloads 1,114 (42,069)
Citation 12

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accounting information, agency costs, decision-making, financial projections, financial statements, start-ups

Financial Statement and Projection Preparation in Start-Up Ventures

Accounting Review, Vol. 84, No. 1, 2009
Posted: 14 May 2009
Gavin Cassar
INSEAD

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accounting information, agency costs, decision-making, financial projections, financial statements, start-ups

4.

Are Individuals Entering Self-Employment Overly-Optimistic? An Empirical Test of Plans and Projections on Nascent Entrepreneur Expectations

Downloads 865 (60,741)
Citation 28

Are Individuals Entering Self-Employment Overly-Optimistic? An Empirical Test of Plans and Projections on Nascent Entrepreneur Expectations

Number of pages: 40 Posted: 19 Nov 2006 Last Revised: 16 Nov 2011
Gavin Cassar
INSEAD
Downloads 865 (59,804)
Citation 28

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expectations, information acquisition, forecasting, nascent entrepreneur, over-optimism, planning, rationality

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expectations, financial projections, forecasting, nascent entrepreneur, overoptimism, planning, rationality

5.

Alternative Information Sources and Information Asymmetry Reduction: Evidence from Small Business Debt

Number of pages: 55 Posted: 25 Apr 2008 Last Revised: 16 Nov 2011
Gavin Cassar, Ken Cavalluzzo and Christopher D. Ittner
INSEAD, Wisconsin Capital Management and University of Pennsylvania - Accounting Department
Downloads 796 (67,959)
Citation 24

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accounting sophistication; accrual accounting; credit denial; credit scores; cost of capital; interest rates; relationship lending; small business; soft information; collateral

6.

Hedge Funds: Pricing Controls and the Smoothing of Self-Reported Returns

Downloads 714 (78,389)
Citation 7

Hedge Funds: Pricing Controls and the Smoothing of Self-Reported Returns

Chicago Booth Research Paper No. 09-43
Number of pages: 59 Posted: 02 Nov 2009
Gavin Cassar and Joseph Gerakos
INSEAD and Tuck School of Business at Dartmouth College
Downloads 714 (77,211)
Citation 7

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Hedge Funds, Performance Smoothing, Serial Correlation, Pricing Controls

Hedge Funds: Pricing Controls and the Smoothing of Self-Reported Returns

Review of Financial Studies, Forthcoming
Posted: 10 Nov 2010
Gavin Cassar and Joseph Gerakos
INSEAD and Tuck School of Business at Dartmouth College

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Hedge Funds, Performance Smoothing, Serial Correlation, Pricing Controls

7.

Hedge Fund Voluntary Disclosure

Number of pages: 38 Posted: 21 Mar 2015 Last Revised: 11 Nov 2016
Gavin Cassar, Joseph Gerakos, Jeremiah Green, John R. M. Hand and Matthew Neal
INSEAD, Tuck School of Business at Dartmouth College, Texas A&M University - Department of Accounting, University of North Carolina Kenan-Flagler Business School and Unaffiliated Authors (Deceased)
Downloads 683 (82,947)
Citation 9

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Voluntary disclosures; hedge funds; investor letters; proprietary costs; agency costs

8.

Industry and Startup Experience on Entrepreneur Forecast Performance in New Firms

Downloads 652 (88,014)
Citation 20

Industry and Startup Experience on Entrepreneur Forecast Performance in New Firms

Number of pages: 44 Posted: 24 Dec 2010 Last Revised: 04 Oct 2013
Gavin Cassar
INSEAD
Downloads 652 (86,797)
Citation 20

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bias, entry, entrepreneur, expectations, experience, forecasting, growth, new firms, technology

Industry and Startup Experience on Entrepreneur Forecast Performance in New Firms

Journal of Business Venturing, Forthcoming
Posted: 07 Nov 2012
Gavin Cassar
INSEAD

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bias, entry, entrepreneur, expectations, experience, forecasting, growth, new firms, technology

9.

Determinants of Hedge Fund Internal Controls and Fees

Downloads 642 (89,814)
Citation 9

Determinants of Hedge Fund Internal Controls and Fees

Chicago Booth Research Paper No. 09-44, Chicago Booth Initiative on Global Markets Working Paper No. 46
Number of pages: 61 Posted: 18 Sep 2008 Last Revised: 16 Nov 2011
Gavin Cassar and Joseph Gerakos
INSEAD and Tuck School of Business at Dartmouth College
Downloads 642 (88,586)
Citation 9

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hedge funds, internal controls, investor fees, restatements

Determinants of Hedge Fund Internal Controls and Fees

Accounting Review, Vol. 85, No. 6, 2010
Posted: 19 Jul 2010
Gavin Cassar and Joseph Gerakos
INSEAD and Tuck School of Business at Dartmouth College

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hedge funds, internal controls, investor fees, restatements

10.

Real Effects of Hedge Accounting Standards: Evidence from ASU 2017-12

INSEAD Working Paper No. 2023/61/ACC
Number of pages: 71 Posted: 01 Jun 2022 Last Revised: 03 Jun 2024
Waqar Ali, Daniel A. Bens and Gavin Cassar
HEC Paris - Accounting and Management Control Department, INSEAD and INSEAD
Downloads 450 (139,587)
Citation 3

Abstract:

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Hedge accounting, Risk management, Derivatives, Reporting complexity, SFAS 133, SFAS 161, ASU 2017-12, Real effects

11.

Does Self-Efficacy Affect Entrepreneurial Investment?

Downloads 409 (156,276)
Citation 6

Does Self-Efficacy Affect Entrepreneurial Investment?

Number of pages: 59 Posted: 17 May 2009
Gavin Cassar and Henry L. Friedman
INSEAD and University of California, Los Angeles (UCLA) - Anderson School of Management
Downloads 409 (154,686)
Citation 6

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entrepreneur, investment, risk preferences, self-efficacy, venturing

Does Self-Efficacy Affect Entrepreneurial Investment?

Strategic Entrepreneurship Journal, Vol. 3, No. 3, 2009
Posted: 08 Jul 2009
Gavin Cassar and Henry L. Friedman
INSEAD and University of California, Los Angeles (UCLA) - Anderson School of Management

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entrepreneur, investment, self-efficacy, venturing

12.

Discussion of the Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms

Downloads 243 (271,569)
Citation 5

Discussion of the Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms

Number of pages: 33 Posted: 29 Jan 2011 Last Revised: 16 Nov 2011
Gavin Cassar
INSEAD
Downloads 243 (269,888)
Citation 5

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Auditing, Cost of Capital, Earnings Persistence, Private Firms

Discussion of the Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms

Journal of Accounting Research, Forthcoming
Posted: 06 Feb 2011
Gavin Cassar
INSEAD

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Auditing, Cost of Capital, Earnings Persistence, Private Firms

13.

Evidence on Explicit Contracting and Ex-Post Settling Up in Incentive Design

Number of pages: 47 Posted: 16 Aug 2013 Last Revised: 10 Oct 2023
Brian D. Cadman and Gavin Cassar
University of Utah - David Eccles School of Business and INSEAD
Downloads 208 (315,505)
Citation 3

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Career concerns, implicit incentives, labor markets, turnover, renegotiation

14.

A Theory of Firm Objectives and Performance Based on Owner Heterogeneity

INSEAD Working Paper No. 2013/56/AC
Number of pages: 31 Posted: 23 Apr 2013 Last Revised: 16 Aug 2013
Gavin Cassar
INSEAD
Downloads 183 (355,279)

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15.

Initial Retention of External Accountants in Startup Ventures

Downloads 158 (403,995)
Citation 4

Initial Retention of External Accountants in Startup Ventures

Number of pages: 42 Posted: 29 Dec 2008 Last Revised: 16 Nov 2011
Gavin Cassar and Christopher D. Ittner
INSEAD and University of Pennsylvania - Accounting Department
Downloads 158 (403,990)
Citation 4

Abstract:

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accountants, adoption, entrepreneurs, professional services, retention, start-ups

Initial Retention of External Accountants in Startup Ventures

European Accounting Review, Vol. 18, No. 2, pp. 313-340, 2009
Posted: 14 May 2009 Last Revised: 05 May 2013
Gavin Cassar and Christopher D. Ittner
INSEAD and University of Pennsylvania - Accounting Department

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accountants, adoption, entrepreneurs, professional services, retention, start-ups

16.

Economic Consequences of Political Polarization: Evidence from an SEC Shutdown and Its Effect on Insider Trading

INSEAD Working Paper No. 2025/12/ACC
Number of pages: 51 Posted: 21 May 2024 Last Revised: 24 Jan 2025
Daniel A. Bens, Gavin Cassar, Ying Huang and Thomas Keusch
INSEAD, INSEAD, INSEAD and INSEAD
Downloads 153 (415,117)

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Governance, Insider Trading, Financial Reporting

17.

Academics vs. Athletics: Career Concerns for NCAA Division I Coaches

Downloads 133 (465,016)

Academics vs. Athletics: Career Concerns for NCAA Division I Coaches

HKS Working Paper No. 16-013
Number of pages: 49 Posted: 23 May 2016
Christopher Avery, Brian D. Cadman and Gavin Cassar
Harvard University - Harvard Kennedy School (HKS), University of Utah - David Eccles School of Business and INSEAD
Downloads 63 (769,280)

Abstract:

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Labor Economics

Academics vs. Athletics: Career Concerns for NCAA Division I Coaches

NBER Working Paper No. w22120
Number of pages: 48 Posted: 28 Mar 2016 Last Revised: 11 Jun 2023
Christopher Avery, Brian D. Cadman and Gavin Cassar
Harvard University - Harvard Kennedy School (HKS), University of Utah - David Eccles School of Business and INSEAD
Downloads 50 (865,565)

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Academics vs. Athletics Career Concerns for NCAA Division I Coaches

Number of pages: 49 Posted: 29 Feb 2024
Christopher Avery, Brian D. Cadman and Gavin Cassar
Harvard University - Harvard Kennedy School (HKS), University of Utah - David Eccles School of Business and INSEAD
Downloads 20 (1,193,900)

Abstract:

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I20, I23, J24, M51

18.

Peer Effects in Subjective Performance Evaluation

Number of pages: 54 Posted: 19 Apr 2023
Gavin Cassar and Taeho Ko
INSEAD and Hanyang University
Downloads 76 (682,489)

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peer effect, contrast effect, subjective performance evaluation

19.

Alternative Information Sources and Information Asymmetry Reduction: Evidence from Small Business Debt

Journal of Accounting & Economics (JAE), Vol. 59, No. 2-3, 2015
Posted: 02 Aug 2015
Gavin Cassar, Christopher D. Ittner and Ken Cavalluzzo
INSEAD, University of Pennsylvania - Accounting Department and Wisconsin Capital Management

Abstract:

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Accounting sophistication, Accrual accounting, Credit scores, Cost of capital, Relationship lending

20.

An Investigation of Hindsight Bias in Nascent Venture Activity

Journal of Business Venturing, Vol. 24, No. 2, 2009
Posted: 14 May 2009
Gavin Cassar and Justin Craig
INSEAD and Bond University - Faculty of Business, Technology and Sustainable Development

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Learning, Hindsight bias, Retrospective recall, Nascent activity

21.

Money, Money, Money? A Longitudinal Investigation of Entrepreneur Career Reasons, Growth Preferences and Achieved Growth

Entrepreneurship and Regional Development, Vol. 19, No. 1, pp. 89-107, 2007
Posted: 14 May 2009
Gavin Cassar
INSEAD

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career reasons, growth, intentions, nascent entrepreneur, preferences, startups

22.

The Financing of Business Start-Ups

Journal of Business Venturing, Vol. 19, No. 2, 2004
Posted: 14 May 2009
Gavin Cassar
INSEAD

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Capital structure, Financing, Start-ups

23.

Self-Serving Behaviour and the Voluntary Disclosure of Capital Market Performance

Accounting Research Journal, Vol. 14, No. 2, pp. 126-137, 2001
Posted: 14 May 2009
Gavin Cassar
INSEAD

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Annual reports, Corporate performance, Graphs, Self-serving behaviour, Voluntary disclosure

24.

Longitudinal Analysis of Relationships between Planning and Performance in Small Firms

Small Business Economics, Vol. 25, No. 3, 2005
Posted: 14 May 2009
Brian Gibson and Gavin Cassar
University of New England (Australia) - New England Business School and INSEAD

Abstract:

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Performance, planning, small firms

25.

Entrepreneur Opportunity Costs and Intended Venture Growth

Journal of Business Venturing, Vol. 21, pp. 610-632, 2006
Posted: 02 May 2006 Last Revised: 16 Nov 2011
Gavin Cassar
INSEAD

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Growth, Human capital, Nascent entrepreneurs, Opportunity costs, Start-ups